(A) In the event that any tax under this subchapter remains due or unpaid 30 days after the due dates set forth in this subchapter, the township or Collector may sue for the recovery of any such tax due or unpaid under this subchapter together with interest and penalty.
(B) If for any reason the tax is not paid when due, interest at the rate of 6% per annum on the amount of the tax shall be calculated beginning with the due date of the tax, and an additional penalty of 0.5% of the amount of the unpaid tax shall be added and collected for each month or fraction thereof during which the tax remains unpaid. Where suit is brought for the recovery of this tax, the individual liable therefor shall, in addition, be responsible and liable for the costs of collection, including reasonable attorneys’ fees.
(Ord. 145, passed 12-11-2007)